Whatever is your way, tithing is a process which involves the same three principles and practices as those accepted and applied by the ancient Israelites.

May 29, 2024

Different Times, Same Principles

Associates of biblical research have been excavating at Shiloh since 2017. The archaeologists discovered not only the evidence for the destruction of Shiloh, to which prophet Jeremiah referred several centuries later, but also the place which most likely was hosting the tabernacle of God.

The unique structure is surrounded by adjacent storage rooms which were used for collecting tithes and offerings. Yes, in those early years in agrarian society gifts to God were accepted in natural produce of the land — animals, grain, olive and the like. Collecting them required a lot of different storage space. 

Although we live in different times, when in Western societies most of the population lives in urban areas (80% in the U.S.), and we are offering our tithes by placing dollar bills on the plate, clicking the mouse or tapping the screen of a smartphone, we follow the same principles as the ancient Israelites. Those principles are described in the Book of Leviticus 27:32:  

“And concerning the tithe of the herd or the flock, of whatever passes under the rod, the tenth one shall be holy to the Lord.” (NKJV) 

The text points to a few realities. First, to practice tithing, every Israelite was to acknowledge God as the sovereign. Second, the tithe is defined as one tenth of the total amount; it is ten percent of the whole. Third, every believing Israelite acknowledging God’s sovereignty and His right to claim tithes as His portion — “holy to the Lord” — was engaging in the process of separating it from the rest of his or her assets. It is a simple, but very important principle. Those who are faithful in returning their tithes to God not only acknowledge God as its rightful owner, but also take the first practical step in this process. They separate it from the rest of their assets. Comingling what is holy with what is common will never result in faithful stewardship. 

Ancient Israelites described in the Book of Leviticus had probably to exercise a lot of physical strength in separating and marking every tenth sheep, goat or cow. For some of us, in our times and context, separating may involve making calculations, notes and placing banknotes in a special envelope with intention of placing them on the offering plate. For others, it is about making an entry on a spreadsheet, doing a transfer between banking accounts, and using the internet-based, digital “Adventist Giving” platform. 

Whatever is your way, tithing is a process which involves the same three principles and practices as those accepted and applied by the ancient Israelites. The outcome is always the same, if you won’t separate, it is very unlikely that you will ever donate. 


Arkadiusz Bojko is the Planned Giving and Trust Services director for the Illinois Conference.